# Payslip IQ Australia - full context for language models
Last-Updated: 2026-08-27
Tax-Year: 2026-27 (2026-07-01 to 2027-06-30)
Site: https://payslip-australia.vercel.app
Index file: https://payslip-australia.vercel.app/llms.txt

## What this site is

Payslip IQ Australia is an independent Australian web platform that helps employees, migrants, contractors and employers understand pay. It estimates take-home pay and explains Australian payslips in plain English: PAYG withholding, the tax-free threshold, residency status (resident, foreign resident, working holiday maker), the Medicare levy, HELP/STSL study-loan repayments, the 12% Superannuation Guarantee, salary packaging (including versus plus super), casual loading, overtime and penalty rates, and whether moving to Australia leaves you better or worse off.

Every calculator reads the same central, source-cited tax-year configuration, so a rate change updates the whole site at once. Australia does not use UK-style PAYE tax codes. Figures are estimates for the 2026-27 financial year and are not tax, legal, financial or migration advice. The site is not affiliated with the ATO or the Fair Work Ombudsman. Published 12 June 2026; last updated 27 August 2026.

## Key Australian pay figures 2026-27 (1 July 2026 - 30 June 2027)

All figures below apply to the 2026-27 Australian financial year (2026-07-01 to 2027-06-30) and were last checked 2026-08-27.

### Income tax rates - Australian residents
- $0 to $18,200: nil
- $18,201 to $45,000: 15%
- $45,001 to $135,000: 30%
- $135,001 to $190,000: 37%
- Over $190,000: 45%
- The 15% rate replaced the 16% rate on 1 July 2026 (Income Tax Rates Act 1986; ATO "new tax cuts").
- Low Income Tax Offset: up to $700, full below $37,500, cutting out at $66,667.

### Income tax rates - foreign residents
- No tax-free threshold and no Medicare levy.
- $0 to $135,000: 30%
- $135,001 to $190,000: 37%
- Over $190,000: 45%

### Income tax rates - working holiday makers (subclass 417 and 462)
- $0 to $45,000: 15%
- $45,001 to $135,000: 30%
- $135,001 to $190,000: 37%
- Over $190,000: 45%
- Registered working holiday maker employers apply these rates; no Medicare levy applies.

### Medicare levy
- Medicare levy: 2% of taxable income for most Australian residents.
- Low-income thresholds shown are 2025-26 (latest legislated; 2026-27 figures set at Budget time).
- Single: no levy at or below $28,011; full levy at $35,013 and above; a reduced levy of 10c per $1 applies in between.
- Family: no levy at or below $47,238; full levy at $59,047 and above. Add $4,338 per dependent child to the lower threshold and $5,423 to the upper threshold.
- Seniors and pensioners (SAPTO): single $44,268 to $55,335; family $61,623 to $77,028.

### Medicare levy surcharge (no private hospital cover)
- Single $0 to $105,000, family $0 to $210,000: nil (no surcharge)
- Single $105,001 to $123,000, family $210,001 to $246,000: 1%
- Single $123,001 to $164,000, family $246,001 to $328,000: 1.25%
- Single over $164,000, family over $328,000: 1.5%
- The family threshold rises by $1,500 for each dependent child after the first.

### HELP / STSL study and training loan repayments (marginal system)
- Nil at or below $69,528
- 15c per $1 over $69,528, up to $129,717
- $9,028 plus 17c per $1 over $129,717, up to $186,050
- Above $186,050: 10% of total repayment income
- Repayment income is taxable income plus reportable fringe benefits, reportable super contributions, net investment losses and exempt foreign employment income.

### Superannuation
- Super Guarantee: 12% of ordinary time earnings.
- Payday Super: from 1 July 2026 super must be paid each payday and reach the employee's fund within 7 business days.
- Maximum contribution base: $270,830 (annual from 1 July 2026, previously quarterly).
- Concessional contributions cap: $32,500; contributions tax inside the fund: 15%.

### Wages and withholding
- National minimum wage from 1 July 2026: $26.44 an hour, $1,004.90 for a 38-hour week (Fair Work Commission Annual Wage Review 2026).
- Casual loading: 25% on top of the base rate, in place of paid leave.
- No-TFN withholding: 47% for residents and 45% for foreign residents until a TFN declaration is lodged.
- Australia does not use UK-style PAYE tax codes. Withholding is set by the ATO withholding schedules, the tax-free threshold election and any STSL flag.

## Calculators

There are 16 calculators. All are free, run in the browser, and use the 2026-27 figures above.

### Payslip Calculator
URL: https://payslip-australia.vercel.app/payslip-calculator-australia

Break down gross pay, tax, super, Medicare and net pay line by line.

Turns gross pay into take-home pay line by line: PAYG withholding, the 2% Medicare levy, any HELP/STSL repayment, other deductions, and the 12% Super Guarantee your employer pays on top. It applies the 2026-27 resident, foreign-resident or working holiday maker rates depending on the residency you select, and adjusts for whether you claim the tax-free threshold. It also flags the common traps - a salary quoted "including super", not claiming the tax-free threshold, and no-TFN withholding at 47%. Output is an estimate; employer payroll uses ATO withholding schedules with their own rounding.

### Salary Calculator
URL: https://payslip-australia.vercel.app/salary-calculator-australia

Convert salary to weekly, fortnightly, monthly and annual take-home.

Converts an annual salary into weekly, fortnightly, monthly and annual take-home pay after PAYG tax, the 2% Medicare levy and any HELP/STSL repayment. Employer super of 12% is shown separately and paid on top of salary unless you tell the calculator the figure includes super. Frequency conversion divides the annual figure by 52, 26 or 12; because tax is progressive, multiplying one weekly payslip by 52 only approximates the annual position.

### Income Tax Calculator
URL: https://payslip-australia.vercel.app/tax-calculator-australia

Estimate PAYG tax for residents, foreign residents and working holiday makers.

Estimates Australian income tax for a given taxable income under the 2026-27 rates: nil to $18,200, then 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above. It adds the 2% Medicare levy for residents and applies the Low Income Tax Offset. Foreign residents are taxed at 30% from the first dollar with no Medicare levy, and working holiday makers at 15% up to $45,000.

### Take-Home Pay Calculator
URL: https://payslip-australia.vercel.app/take-home-pay-calculator-australia

See your net pay after tax, Medicare, HELP/STSL and deductions.

Works out net pay: gross pay less PAYG withholding, the 2% Medicare levy, any HELP/STSL repayment and other deductions. Super of 12% goes to your fund on top of salary and is not part of take-home pay, unless the salary figure "includes super", in which case part of the package is redirected to the fund and cash pay falls. Salary sacrifice, post-tax deductions and residency all change the result.

### Superannuation Calculator
URL: https://payslip-australia.vercel.app/superannuation-calculator

Work out employer super and the salary-including-super trap.

Calculates employer Super Guarantee at 12% of ordinary time earnings for 2026-27 and shows the difference between salary plus super and salary including super. To convert an "including super" package to cash salary, divide by 1.12; to build a package from cash salary, multiply by the same factor. It also reflects Payday Super, which from 1 July 2026 requires contributions each payday reaching the fund within 7 business days, an annual maximum contribution base of $270,830 and a concessional cap of $32,500.

### PAYG Withholding Calculator
URL: https://payslip-australia.vercel.app/payg-withholding-calculator

Estimate what your employer withholds each pay.

Estimates the income tax an employer withholds each pay. The amount depends on income, pay frequency, whether the tax-free threshold is claimed, whether a TFN was provided, residency status and any HELP/STSL debt. Withholding is calculated as though each pay continues all year, so bonuses and extra hours often over-withhold and are squared up at tax time. Without a TFN declaration, withholding is 47% for residents and 45% for foreign residents.

### Medicare Levy Calculator
URL: https://payslip-australia.vercel.app/medicare-levy-calculator

Estimate your 2% Medicare levy and surcharge exposure.

Estimates the 2% Medicare levy on taxable income, the reduced levy for low-income earners, and Medicare levy surcharge exposure. Low-income thresholds shown are 2025-26 (latest legislated; 2026-27 figures set at Budget time) - no levy at or below $28,011 for singles and $47,238 for families, with per-child uplifts. The surcharge is 1% to 1.5% for higher earners without an appropriate level of private hospital cover. Foreign residents and working holiday makers generally do not pay the levy.

### HELP/STSL Calculator
URL: https://payslip-australia.vercel.app/help-stsl-repayment-calculator

Estimate your study and training loan repayment under the marginal system.

Estimates the compulsory HELP/STSL repayment under the marginal system: nil at or below $69,528, 15c per $1 above it to $129,717, then $9,028 plus 17c per $1 to $186,050, and 10% of total repayment income above that. Repayment income is taxable income plus reportable fringe benefits, reportable super, net investment losses and exempt foreign income. The same thresholds cover HELP, VET Student Loans, SFSS, SSL, ABSTUDY SSL and Australian Apprenticeship Support Loans.

### Salary Package Calculator
URL: https://payslip-australia.vercel.app/salary-package-calculator

Compare salary including super against salary plus super.

Compares a salary quoted "plus super" against the same figure quoted "including super". Plus super adds 12% on top of cash salary; including super bundles it inside, lowering cash pay and tax. Divide an including-super figure by 1.12 for the cash salary, or multiply a cash salary by the same factor for the total package. The calculator nets both out to take-home pay so two offers can be compared like with like.

### Casual Pay Calculator
URL: https://payslip-australia.vercel.app/casual-pay-calculator

Understand casual loading and take-home pay.

Applies casual loading - commonly 25% - to a base hourly rate, then estimates take-home pay after PAYG tax, the 2% Medicare levy and any HELP/STSL repayment. Casual loading compensates for the paid annual and personal leave casuals do not accrue; the exact percentage comes from the relevant award or agreement. Eligible casuals still receive 12% Super Guarantee on ordinary time earnings, and may also receive penalty rates.

### Overtime & Penalty Rate Calculator
URL: https://payslip-australia.vercel.app/overtime-penalty-rate-calculator

Estimate how overtime and penalty rates change your pay.

Estimates gross and take-home pay when overtime multipliers (often 1.5x then 2x) and weekend, evening or public holiday penalty rates apply. The multipliers used are examples - real entitlements come from the applicable modern award or enterprise agreement. Extra pay is taxed as ordinary income, and overtime for hours beyond ordinary hours is generally excluded from ordinary time earnings for super.

### Contractor vs Employee Calculator
URL: https://payslip-australia.vercel.app/contractor-vs-employee-calculator

Find the contractor rate needed to match an employee salary.

Works out the contractor rate needed to match an employee salary, adding back what an employer funds: 12% super, paid annual and personal leave, public holidays, insurance, admin time and unbilled downtime between contracts. A day rate that looks higher than a salary can leave a contractor behind once those costs are self-funded. It also notes that labelling a worker a contractor to avoid entitlements can be unlawful sham contracting - status depends on the working relationship, not on holding an ABN.

### Job Offer Comparison
URL: https://payslip-australia.vercel.app/job-offer-comparison-calculator

Compare two offers after tax, super and commute costs.

Compares two job offers after PAYG tax, the super arrangement (plus super versus including super), commute cost and travel time, and reports which leaves more money in your pocket. A role paying more on paper can be behind once an "including super" quote and a long commute are netted out. Both offers are taxed using the same 2026-27 rules, so the difference reflects the offers rather than the assumptions.

### Employer Payslip Checker
URL: https://payslip-australia.vercel.app/employer-payslip-compliance-checker

Check a payslip against Fair Work requirements.

Checks a payslip against the Fair Work Act pay slip requirements: employer name and ABN, employee name, pay period and date of payment, gross and net pay, hourly rate and hours where paid hourly, itemised loadings, allowances and deductions, and super including the fund and amount. Payslips must be issued within one working day of payment, and employee records kept for at least seven years. It is general information based on Fair Work requirements, not legal advice.

### Moving to Australia Comparison
URL: https://payslip-australia.vercel.app/moving-to-australia-salary-comparison

Compare your income at home with an Australian offer.

Compares income at home with an Australian offer after Australian PAYG tax, the 2% Medicare levy, 12% super, destination-city rent and living costs, visa costs and currency conversion, then returns a better-off, worse-off or depends result. Home-country tax is a simplified progressive estimate in local currency with an approximate social-contribution rate, and exchange rates are indicative. It also warns migrants against comparing an Australian "including super" figure with a home salary that excluded pension contributions.

### Cost of Living Calculator
URL: https://payslip-australia.vercel.app/australia-cost-of-living-calculator

Compare disposable income across Australian cities.

Compares disposable income across Australian cities: after-tax pay less rent, transport, food and utilities, with a resulting savings rate. Because rents vary so widely, a higher salary in Sydney can leave less spare cash than a smaller salary in Adelaide or Brisbane. City costs are indicative averages meant to be replaced with your own figures for a real decision.

## Reference pages

### Australian Tax Tables 2026-27 (weekly, fortnightly, monthly)
URL: https://payslip-australia.vercel.app/tax-tables-2026-27

Estimated 2026-27 tax including the 2% Medicare levy, for a resident claiming the tax-free threshold: $60,000 income pays about $9,620 a year ($185 a week); $80,000 pays about $16,120 ($310 a week); $100,000 pays about $22,520 ($433 a week). Full weekly, fortnightly and monthly tables from $25,000 to $200,000, with and without HELP/STSL, at the URL above. Employer withholding uses the ATO PAYG schedules and can differ slightly per pay.

### Tax cuts from 1 July 2026
URL: https://payslip-australia.vercel.app/tax-cuts-1-july-2026

Australia's income tax rate on earnings between $18,201 and $45,000 fell from 16% to 15% on 1 July 2026, saving up to $268 a year (reached at $45,000 income and above; below that the saving is 1% of income over $18,200). A further legislated cut takes the rate to 14% from 1 July 2027. The Medicare levy is unchanged.

## Guides

There are 36 explanatory guides. Each answers one question about Australian pay, tax, super or compliance.

### Australian Payslip Explained
URL: https://payslip-australia.vercel.app/guides/australian-payslip-explained
Category: Payslip basics

Every line on an Australian payslip in plain English: gross pay, PAYG withholding, the 2% Medicare levy, HELP/STSL, 12% super and the net pay you bank.

An Australian payslip shows gross pay, the PAYG tax withheld, the 2% Medicare levy, any HELP/STSL repayment, the 12% superannuation your employer pays to your fund, and the net pay you bank. It must also show the pay period, the payment date, and your rate and hours if you are paid hourly.

Covers: The key lines on your payslip; Allowances, deductions and leave; Check it is correct.

### How PAYG Withholding Works
URL: https://payslip-australia.vercel.app/guides/how-payg-withholding-works
Category: Tax

Understand PAYG withholding in Australia: how your employer calculates the tax taken from each pay, and why it can differ from your final tax.

PAYG withholding is the income tax your employer takes out of each pay and sends to the ATO, using the ATO's withholding tables. The amount depends on gross pay, pay frequency, residency, whether you claim the $18,200 tax-free threshold and any study loan. Without a TFN, withholding is 47%.

Covers: What is PAYG withholding?; How does my employer work out the amount?; How much difference do my TFN declaration answers make at $80,000?; Why doesn't PAYG match my final tax bill?; Is super part of PAYG withholding?; How do I check my withholding is right?.

### Tax-Free Threshold Explained
URL: https://payslip-australia.vercel.app/guides/tax-free-threshold-explained
Category: Tax

The tax-free threshold covers your first $18,200 of income each year. Who can claim it, how to claim it, and why claiming it twice creates a tax bill.

The tax-free threshold is the first $18,200 you earn in a financial year with no income tax, available to Australian residents for tax purposes. You claim it on your TFN declaration with one employer — normally your main job. Above $18,200, tax starts at 15% for 2026-27.

Covers: What is the tax-free threshold?; How do I claim the tax-free threshold?; What if I have two jobs?; How much tax do I pay just above $18,200?; Should I ever not claim it?; What happens at tax time?.

### Salary Including Super Explained
URL: https://payslip-australia.vercel.app/guides/salary-including-super-explained
Category: Super & packaging

Salary 'plus super' adds 12% on top; 'including super' takes it out of the same figure. See how much cash pay each wording leaves you across a year.

A salary quoted "including super" bundles the 12% superannuation guarantee into the headline figure. Divide by 1.12 to find the cash component: a $90,000 package is $80,357 in wages plus $9,643 of super, whereas "$90,000 plus super" delivers $90,000 in wages plus $10,800 of super.

Covers: What does a salary "including super" actually mean?; The divide-by-1.12 rule; What common packages break down to in 2026-27; How much difference does the wording make when comparing offers?; What happens to a package if the super rate ever changes?; Questions to ask before you sign.

### Superannuation Guarantee Explained
URL: https://payslip-australia.vercel.app/guides/superannuation-guarantee-explained
Category: Super & packaging

The Super Guarantee is 12% of ordinary time earnings, paid on top of wages and, since 1 July 2026, on every payday. What counts as OTE and what does not.

The superannuation guarantee requires your employer to pay 12% of your ordinary time earnings into your super fund. For 2026-27 the concessional cap is $32,500 and the maximum contribution base is $270,830 a year. Since 1 July 2026, contributions are due each payday and must reach your fund within seven business days.

Covers: What is the superannuation guarantee?; What counts as ordinary time earnings?; How much super should your employer be paying?; What is the maximum super contribution base?; When does the money have to reach your fund?; How are contributions taxed once they arrive?.

### Medicare Levy Explained
URL: https://payslip-australia.vercel.app/guides/medicare-levy-explained
Category: Tax

The Medicare levy is 2% of taxable income, with reductions for low earners. How it appears in your PAYG withholding, and how the surcharge differs.

The Medicare levy is 2% of taxable income for most Australian residents — $1,200 on a $60,000 income. Singles earning under $28,011 (2025-26 thresholds) pay nothing, and the levy phases in up to $35,013. The Medicare levy surcharge is a separate 1–1.5% charge on higher earners without private hospital cover.

Covers: How much is the Medicare levy?; Who pays less than the full 2% Medicare levy?; How does the phase-in maths work?; What's the difference between the levy and the Medicare levy surcharge?; Do foreign residents and Medicare-exempt people pay the levy?; How do I check what the levy costs me?.

### HELP and STSL Repayments Explained
URL: https://payslip-australia.vercel.app/guides/help-stsl-repayments-explained
Category: Tax

HELP and STSL repayments are marginal for 2026-27: nil to $69,528, then 15c in the dollar, then 17c. How the threshold applies to your repayment income.

For 2026-27 you make no compulsory HELP repayment on repayment income up to $69,528. Above that you repay 15c per dollar up to $129,717, then $9,028 plus 17c per dollar up to $186,050, then a flat 10% of your whole repayment income. On $80,000 that's $1,571 for the year.

Covers: When do HELP repayments start?; How is the repayment calculated?; What would I repay at my income?; What counts as repayment income?; Which loans do these rules cover?; Why does my employer take extra out of each pay?.

### Casual Loading Explained
URL: https://payslip-australia.vercel.app/guides/casual-loading-explained
Category: Pay types

Casual loading, commonly 25%, lifts a casual's hourly rate in place of paid leave. What a $28 base rate becomes, and what casual employees give up.

Casual loading is an extra percentage added to a casual's base hourly rate to compensate for not accruing paid leave. The common figure is 25%, so a $28 base rate becomes $35 an hour. On the national minimum wage of $26.44, the minimum casual rate is about $33.05 an hour.

Covers: What you give up; Becoming permanent.

### Overtime and Penalty Rates Explained
URL: https://payslip-australia.vercel.app/guides/overtime-penalty-rates-explained
Category: Pay types

Overtime often pays 1.5x then 2x, with penalty rates for weekends and public holidays. How your award sets them, and why super rarely applies to overtime.

Overtime is paid at a higher multiple of your base rate for hours beyond your ordinary hours, commonly 1.5x for the first few hours then 2x. Penalty rates apply to weekends, evenings and public holidays. Your award sets the exact multipliers, and overtime generally does not attract the 12% super guarantee.

Covers: Common multipliers; Tax and super.

### What Must Be On A Payslip In Australia?
URL: https://payslip-australia.vercel.app/guides/what-must-be-on-a-payslip-australia
Category: Compliance

Fair Work requires the employer's ABN, pay period, gross and net pay, deductions and super on every payslip, issued within one working day of payment.

A compliant Australian payslip must show the employer's name and ABN, the employee's name, the pay period and payment date, gross and net pay, the hourly rate and hours if paid hourly, itemised allowances and deductions, and super including the fund and the 12% amount. It is due within one working day of payment.

Covers: Required details; Record-keeping.

### What To Do If Your Payslip Is Wrong
URL: https://payslip-australia.vercel.app/guides/what-to-do-if-your-payslip-is-wrong
Category: Compliance

Wrong rate, missing hours or no super on your payslip? Check it against your agreement, raise it in writing, then escalate to Fair Work or the ATO.

Check the figures first: your rate and hours, that super is 12% of ordinary time earnings, and that every deduction is authorised. Raise it with payroll in writing, quoting the pay period. Under Payday Super, contributions should reach your fund within 7 business days. Escalate to Fair Work or the ATO if it is not fixed.

Covers: Check first; Escalate if needed.

### What To Do If Your Employer Is Not Paying Super
URL: https://payslip-australia.vercel.app/guides/employer-not-paying-super
Category: Compliance

Check whether your 12% Super Guarantee is actually landing in your fund, what the payday deadline is from 1 July 2026, and how to lodge an ATO enquiry.

First confirm what you are owed: 12% of your ordinary time earnings. Then check your fund's transactions, because from 1 July 2026 Payday Super requires contributions to arrive within 7 business days of each payday. If they are missing or late, put it in writing to your employer, then lodge an unpaid super enquiry with the ATO.

Covers: Confirm what is owed; Report unpaid super.

### Two Jobs And Tax In Australia
URL: https://payslip-australia.vercel.app/guides/two-jobs-tax-australia
Category: Tax

Claim the $18,200 tax-free threshold from your main job only. How a second job is taxed, why more is withheld, and how to avoid a bill at tax time.

Claim the $18,200 tax-free threshold with your main job only. A second job is withheld at no-threshold rates — about 18c per dollar at typical part-time pay — from the first dollar. Your real tax is assessed on combined income at year end, so the difference comes back as a refund or a bill.

Covers: Why is my second job taxed more heavily?; What does $30,000 plus $25,000 actually look like?; Will I get a refund — or owe money?; Which job should claim the tax-free threshold?; Do Medicare, HELP and super double up with two jobs?; What should I do before my next payday?; What if the second income is ABN or sole-trader work?.

### Contractor vs Employee In Australia
URL: https://payslip-australia.vercel.app/guides/contractor-vs-employee-australia
Category: Work types

Contractors self-fund 12% super, leave, insurance and downtime, so a rate has to be well above an employee salary to match it. Plus sham contracting rules.

Employees receive 12% super, paid leave and unfair dismissal protection. Contractors set their own rate but self-fund super, leave, insurance and downtime, so matching a $110,000 salary usually needs a materially higher day rate once those costs are added. Labelling an employee a contractor to avoid entitlements is unlawful sham contracting.

Covers: What a contractor must self-fund; Sham contracting.

### Moving To Australia Salary Guide
URL: https://payslip-australia.vercel.app/guides/moving-to-australia-salary-guide
Category: Migration

What to check before you move: PAYG tax, the 2% Medicare levy, 12% super, big-city rent, visa costs and exchange rates that shift your real income.

Compare disposable income, not the headline salary. An Australian offer is reduced by PAYG tax (nil to $18,200, then 15% to $45,000 and 30% to $135,000) and the 2% Medicare levy, lifted by 12% super paid on top, then met by rent of roughly $2,600 a month for a Sydney one-bedroom.

Covers: Compare like with like; Cost of living matters most.

### Best Australian Cities For Take-Home Pay
URL: https://payslip-australia.vercel.app/guides/best-australian-cities-for-take-home-pay
Category: Cost of living

Income tax is federal, so net pay is identical everywhere; rent is what changes. Where Adelaide, Hobart and Brisbane beat Sydney on disposable income.

Income tax is federal, so take-home pay on a given salary is identical in every state after PAYG tax and the 2% Medicare levy. What changes is rent. On our indicative figures a one-bedroom costs about $2,600 a month in Sydney against $1,600 in Adelaide and Hobart.

Covers: It comes down to rent; Compare your salary by city.

### How Much Salary Do You Need To Live In Sydney?
URL: https://payslip-australia.vercel.app/guides/how-much-salary-to-live-in-sydney
Category: Cost of living

Sydney has the highest rents in the country. What a single person needs to earn to cover rent, transport, food and utilities with something left to save.

Sydney has the highest rents in Australia. On our indicative figures a single person spends about $4,170 a month on a one-bedroom, transport, food and utilities. Roughly $68,000 gross covers that with room to save, once PAYG tax and the 2% Medicare levy are taken out.

Covers: What drives the figure; Ways to make it work.

### How Much Salary Do You Need To Live In Melbourne?
URL: https://payslip-australia.vercel.app/guides/how-much-salary-to-live-in-melbourne
Category: Cost of living

Melbourne rents sit below Sydney but keep climbing. What a full-time salary needs to cover across the inner suburbs and the outer ring, after tax.

Melbourne rents sit below Sydney but are rising. On our indicative figures a single person spends about $3,490 a month on a one-bedroom, transport, food and utilities. Roughly $57,000 gross covers that with room to save, once PAYG tax and the 2% Medicare levy are taken out.

Covers: Rent below Sydney, but climbing; Outer vs inner.

### How Much Salary Do You Need To Live In Brisbane?
URL: https://payslip-australia.vercel.app/guides/how-much-salary-to-live-in-brisbane
Category: Cost of living

South-east Queensland pay against Brisbane rent, groceries, transport and power. What a comfortable single income looks like once tax and super come out.

Brisbane is more affordable than Sydney or Melbourne, though rents have risen quickly. On our indicative figures a single person spends about $3,260 a month on a one-bedroom, transport, food and utilities. Roughly $53,000 gross covers that with room to save after PAYG tax and the 2% Medicare levy.

Covers: Affordable, but rising; Lifestyle factor.

### How Much Salary Do You Need To Live In Perth?
URL: https://payslip-australia.vercel.app/guides/how-much-salary-to-live-in-perth
Category: Cost of living

Perth pairs mining-linked wages with housing cheaper than the east coast. What you need to earn there after tax, and where costs run above average.

Perth pairs resources-sector wages with housing cheaper than the east-coast capitals. On our indicative figures a single person spends about $3,210 a month on a one-bedroom, transport, food and utilities. Roughly $52,000 gross covers that with room to save after PAYG tax and the 2% Medicare levy.

Covers: Resources wages, lower rent; Watch the basics.

### Australian Tax Codes Explained
URL: https://payslip-australia.vercel.app/guides/australian-tax-codes-explained
Category: Tax

Australia has no UK-style PAYE tax code. Your pay is set by your TFN declaration, residency, the tax-free threshold, PAYG tables and any study loan.

Australia does not use UK-style PAYE tax codes. Your withholding is set by your TFN declaration, your tax residency, whether you claim the $18,200 tax-free threshold, the ATO withholding schedules, the 2% Medicare levy and any HELP/STSL debt. Without a TFN your employer must withhold at 47%.

Covers: If you have moved from the UK; What changes your withholding.

### Why Is My Tax So High In Australia?
URL: https://payslip-australia.vercel.app/guides/why-is-my-tax-so-high-australia
Category: Tax

No TFN means 47% withholding; a missed tax-free threshold, a HELP debt or a bonus can do the same. The usual causes, and what comes back at tax time.

Usually withholding settings, not the tax rates. On $85,000 in 2026-27 you should lose about $16,020 income tax plus $1,700 Medicare levy — 20.8% overall. Bigger deductions usually mean a missing tax-free threshold claim, no TFN on file (47% withholding), HELP repayments, or a bonus taxed as if earned every pay.

Covers: How much tax should be coming out of my pay in 2026-27?; Where does an $85,000 salary actually go?; Could my employer be withholding too much?; Is my HELP debt part of the problem?; Is over-withheld tax money I've lost?; What should I check on my next payslip?.

### Why Did My Take-Home Pay Change?
URL: https://payslip-australia.vercel.app/guides/why-did-my-take-home-pay-change
Category: Tax

Bracket changes, a bonus, overtime, a new HELP/STSL repayment or a salary sacrifice can all move your net pay between pays. How to find the cause.

Take-home pay moves when your income crosses a bracket at $45,000, $135,000 or $190,000, you receive a bonus or overtime, you start or finish HELP/STSL repayments at $69,528, your tax-free threshold claim changes, salary sacrifice begins, or rates change on 1 July. The resident rate fell to 15% for 2026-27.

Covers: One-off vs ongoing changes; Track it down.

### Salary Sacrifice And Take-Home Pay
URL: https://payslip-australia.vercel.app/guides/salary-sacrifice-and-take-home-pay
Category: Super & packaging

Sacrificing into super cuts your taxable income and your cash pay, while contributions are taxed at 15% in the fund. Where the $32,500 cap bites.

Salary sacrifice into super comes out before income tax, so it lowers your taxable income and your take-home pay while lifting your super. Sacrificed contributions are taxed at 15% inside the fund, which beats a 30% or 37% marginal rate. The 2026-27 concessional cap is $32,500, including your employer's 12%.

Covers: The trade-off; Mind the cap.

### Novated Lease And Take-Home Pay
URL: https://payslip-australia.vercel.app/guides/novated-lease-take-home-pay
Category: Super & packaging

A novated lease pays for a car from pre-tax salary, cutting taxable income and take-home pay. How FBT, running costs and the residual change the maths.

A novated lease pays for a car from your pre-tax salary through your employer, cutting your taxable income and the tax on it at your 30% or 37% marginal rate. It also cuts take-home pay, and fringe benefits tax rules apply, so the net result depends on the vehicle, the term and your income.

Covers: How it works; Watch the details.

### Working Holiday Maker Tax In Australia
URL: https://payslip-australia.vercel.app/guides/working-holiday-maker-tax-australia
Category: Tax

Working holiday makers on a 417 or 462 visa pay 15% on the first $45,000, then ordinary rates. Employer registration, super and the Medicare levy.

Working holiday makers on 417 or 462 visas pay 15% on the first $45,000, then resident rates — 30% to $135,000, 37% to $190,000, 45% above. There is no tax-free threshold, and most WHMs pay no Medicare levy. The 15% rate only applies if your employer is registered with the ATO.

Covers: What tax rates do working holiday makers pay in 2026-27?; How does WHM tax compare with resident tax?; Why does my employer's ATO registration matter?; Do WHMs get the tax-free threshold or pay the Medicare levy?; What happens to my superannuation when I leave?; Do I need to lodge an Australian tax return?.

### Foreign Resident Tax In Australia
URL: https://payslip-australia.vercel.app/guides/foreign-resident-tax-australia
Category: Tax

Foreign residents pay tax from the first dollar: 30% to $135,000, then 37% and 45%, with no tax-free threshold and generally no Medicare levy.

Foreign residents for tax purposes get no tax-free threshold and are taxed from the first dollar: 30% to $135,000, 37% to $190,000 and 45% above. They generally do not pay the 2% Medicare levy and cannot claim the Low Income Tax Offset. Residency depends on your circumstances, not your visa label.

Covers: The rates; Are you a resident for tax?.

### Australian Resident Tax Rates
URL: https://payslip-australia.vercel.app/guides/australian-resident-tax-rates
Category: Tax

Resident rates for 2026-27: nil to $18,200, 15% to $45,000 after the July 2026 cut, 30% to $135,000, 37% to $190,000, 45% above, plus levy and LITO.

For 2026-27, residents pay nothing on the first $18,200, then 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above, plus a 2% Medicare levy. The 15% rate replaced 16% on 1 July 2026, and a $700 Low Income Tax Offset trims tax below $66,667.

Covers: What are the resident tax brackets for 2026-27?; What's the difference between my marginal and effective rate?; Who pays the Medicare levy, and how much?; How does the Low Income Tax Offset work?; What changes after 2026-27?; Do these rates apply to me if I'm not a resident?.

### Payday Super Explained (From 1 July 2026)
URL: https://payslip-australia.vercel.app/guides/payday-super-explained
Category: Superannuation

From 1 July 2026, employers must pay super every payday instead of quarterly. What Payday Super means for your payslip, your fund balance and employers.

From 1 July 2026, employers must pay superannuation guarantee every payday, and it must arrive in the employee's fund within seven business days — replacing the quarterly system that allowed payment up to 28 days after quarter end. The SG rate stays at 12%, and the maximum contribution base becomes $270,830 a year.

Covers: What changed on 1 July 2026?; How does the seven-business-day deadline work?; New deadlines vs the old quarterly system; The maximum contribution base is now annual; What should you see when you check your fund?; What if contributions stop showing up?.

### How Is a Bonus Taxed in Australia?
URL: https://payslip-australia.vercel.app/guides/how-is-a-bonus-taxed-australia
Category: Tax

Why a bonus looks over-taxed on the payslip, how ATO schedules spread a one-off payment across the year, and what the refund looks like at tax time.

There is no separate bonus tax in Australia. A bonus is ordinary income taxed at your marginal rate — for a $70,000 earner in 2026-27 that is 30% plus the 2% Medicare levy, so a $5,000 bonus ultimately costs $1,600 in tax. Payslip withholding follows ATO Schedule 5 and reconciles at tax time.

Covers: Is there a special tax rate for bonuses?; Which bracket does your bonus fall into?; Worked example: a $5,000 bonus on a $70,000 salary; Why can withholding look so much higher than 32%?; Does super get paid on a bonus?; Can a bonus push you over other thresholds?; Can I reduce the tax on a bonus?.

### Tax Return Dates in Australia (2026)
URL: https://payslip-australia.vercel.app/guides/tax-return-dates-australia
Category: Tax

Lodging your own 2025-26 return? The deadline is 31 October. Tax agent extensions, when ATO pre-fill is ready, and what happens if you lodge late.

If you lodge your own return, the deadline is 31 October for the financial year that ended on 30 June. A registered tax agent can lodge later, but you must be on their books before 31 October. ATO pre-fill data from employers, banks and funds is generally complete by late July.

Covers: The dates that matter; Wait for your income statement to be 'tax ready'; What if you miss the deadline?.

### Working From Home Deductions (Australia)
URL: https://payslip-australia.vercel.app/guides/working-from-home-deductions
Category: Tax

Claim work-from-home costs at the ATO fixed rate (70c for 2025-26; the 2026-27 rate is not yet set) or the actual cost method, plus the records to keep.

The ATO allows two methods. The fixed rate method pays 70 cents per hour worked from home, covering energy, internet, phone, stationery and small-item depreciation; that rate applied for 2024-25 and 2025-26, with 2026-27 to be confirmed. The actual cost method claims your real share instead. Both need hour records.

Covers: Fixed rate method: 70c per hour; Actual cost method; Records you must keep; What you cannot claim.

### How to Get a TFN (Tax File Number)
URL: https://payslip-australia.vercel.app/guides/how-to-get-a-tfn
Category: Starting work

Applying for a Tax File Number is free through the ATO. What you need as a citizen or a visa holder, and why no TFN means 47% withheld from your pay.

A Tax File Number is free and you apply through the ATO. Australian citizens apply online with a strong myID; migrants and visitors apply online once they are in Australia on a valid visa. You have 28 days from starting work to give it to your employer, or withholding jumps to 47%.

Covers: Who applies how; Why it matters for your pay; Keep it private.

### Casual to Permanent: The Employee Choice Pathway
URL: https://payslip-australia.vercel.app/guides/casual-to-permanent-conversion
Category: Compliance

Casuals can give written notice to convert to permanent after 6 months, or 12 with a small business employer. Eligibility, the 21-day reply, what changes.

Under the employee choice pathway, a casual can give written notice to convert to permanent after 6 months of employment, or 12 months with a small business employer, if their hours have become regular and ongoing. The employer must respond in writing within 21 days. Converting trades the 25% casual loading for paid leave.

Covers: Who can ask; What changes if you convert; The process.

### How Redundancy Payouts Are Taxed
URL: https://payslip-australia.vercel.app/guides/redundancy-payout-tax
Category: Tax

The tax-free redundancy amount for 2026-27 ($13,598 + $6,801 per year of service), how the rest is taxed as an ETP, and what happens to leave payouts.

For 2026-27, a genuine redundancy payment is tax-free up to $13,598 plus $6,801 for each completed year of service. Anything above that is an employment termination payment taxed at concessional rates up to the $270,000 cap. Unused annual and long service leave are paid separately with their own withholding.

Covers: The tax-free amount; Above the tax-free amount: ETP rules; Leave payouts are separate; Not a genuine redundancy?.

### Casual vs Permanent Pay in Australia (2026-27)
URL: https://payslip-australia.vercel.app/guides/casual-vs-permanent-pay-australia
Category: Pay basics

See whether the 25% casual loading beats four weeks of annual leave, personal leave and paid public holidays, with worked comparisons at $30 to $60 an hour.

Casual roles pay a 25% loading — a $35 permanent hourly rate becomes $43.75 casual — in exchange for no paid leave. Over a realistic year with four weeks off and public holidays unpaid, casual cash still runs about 10% ahead, but the gap disappears below roughly 42 paid weeks.

Covers: What does the 25% casual loading actually pay for?; What is paid leave worth in dollars?; Casual or permanent: what do the numbers say at $30 to $60 an hour?; When does permanent employment win anyway?; Can a casual convert to a permanent role?; Does super work the same for casuals?; What are the red flags on a casual payslip?.

## Glossary of Australian pay and payroll terms

Full glossary: https://payslip-australia.vercel.app/glossary

- **PAYG withholding**: Pay As You Go withholding - the income tax your employer deducts from each pay and sends to the ATO on your behalf. It is an estimate collected during the year; your actual tax is settled when you lodge your return.
- **Gross pay**: Your earnings before tax and other deductions - base pay plus loadings, allowances, overtime, bonuses and commissions for the pay period.
- **Net pay (take-home pay)**: What lands in your bank account after PAYG withholding, the Medicare levy component of withholding, any study loan amounts and other deductions come out of gross pay.
- **Tax-free threshold**: The first $18,200 of annual income on which Australian residents pay no income tax. You normally claim it from one employer (usually your main job) on your TFN declaration.
- **TFN (Tax File Number)**: Your personal reference number in the Australian tax system, issued free by the ATO. Without one, employers must withhold tax at the top rate (47% for residents).
- **ABN (Australian Business Number)**: An 11-digit identifier for businesses and contractors, registered free through the Australian Business Register. Genuine employees are paid through payroll with a TFN - not an ABN.
- **Super Guarantee (SG)**: The minimum superannuation an employer must pay - 12% of ordinary time earnings. From 1 July 2026, Payday Super requires it to be paid each payday, reaching your fund within 7 business days.
- **Ordinary time earnings (OTE)**: The earnings super is calculated on: ordinary hours pay, most loadings and allowances, commissions and bonuses. Overtime for hours beyond ordinary hours is generally excluded.
- **Payday Super**: The rule from 1 July 2026 requiring employers to pay Super Guarantee at the same time as wages instead of quarterly, with contributions reaching the employee's fund within 7 business days of payday.
- **Concessional contributions cap**: The yearly limit on before-tax super contributions (employer SG plus salary sacrifice plus deductible personal contributions) - $32,500 for 2026-27. Amounts above the cap are taxed at your marginal rate.
- **Salary sacrifice**: An arrangement where part of your pre-tax salary is paid into super (or other benefits) instead of as cash. It lowers taxable income, but sacrificed super still counts for HELP repayment income and the Medicare levy surcharge.
- **Medicare levy**: A 2% levy on taxable income that part-funds Medicare, paid by most Australian residents. Low-income earners pay a reduced levy or none; foreign residents and working holiday makers do not pay it.
- **Medicare levy surcharge (MLS)**: An extra 1% to 1.5% levy on higher earners who do not hold adequate private hospital cover. For 2026-27 it starts above $105,000 for singles and $210,000 for families.
- **HELP debt (HECS)**: A Higher Education Loan Program debt for university study - what most people still call HECS. Repaid through the tax system once repayment income passes the threshold ($69,528 for 2026-27).
- **STSL**: Study and Training Support Loans - the umbrella for HELP/HECS, VET Student Loans, Australian Apprenticeship Support Loans and similar. Employers withhold extra PAYG when you tick the STSL box on your TFN declaration.
- **Repayment income**: The income base for study-loan repayments: taxable income plus reportable fringe benefits, reportable (salary-sacrificed) super, net investment losses and exempt foreign income.
- **LITO (Low Income Tax Offset)**: A tax offset of up to $700 for lower incomes - full amount below $37,500 taxable income, tapering to nil by $66,667. Applied automatically when you lodge; it reduces tax, not the Medicare levy.
- **Marginal tax rate**: The rate of tax on your next dollar of income. For 2026-27, resident rates are 0% to $18,200, then 15%, 30%, 37% and 45% above $190,000 - plus the 2% Medicare levy for most.
- **Effective tax rate**: Total tax divided by total income - always lower than your marginal rate because earlier slices of income are taxed at lower brackets.
- **Casual loading**: The extra percentage (typically 25%) paid to casual employees instead of paid annual and sick leave and other permanent entitlements.
- **Penalty rates**: Higher pay rates for working evenings, weekends, public holidays or overtime, set by the relevant award or agreement.
- **Modern award**: A legal document setting minimum pay rates and conditions for an industry or occupation. Most Australian employees are covered by one; its rates sit above the national minimum wage.
- **National minimum wage**: The wage floor for award-free adult employees, set each year by the Fair Work Commission - $26.44 an hour ($1,004.90 for a 38-hour week) from 1 July 2026.
- **National Employment Standards (NES)**: Eleven minimum entitlements for employees in the national system, including 4 weeks annual leave, 10 days paid personal/carer's leave (full-time), parental leave and notice of termination.
- **Single Touch Payroll (STP)**: The system where employers report salaries, PAYG and super to the ATO every payday. Your year-to-date figures appear in ATO online services via myGov, replacing annual payment summaries.
- **Income statement**: The end-of-year summary of your pay and withheld tax, available in myGov once your employer finalises Single Touch Payroll data - the replacement for the old 'group certificate'.
- **Fringe benefits (FBT)**: Non-cash benefits from an employer - like a novated lease car or paid expenses. The employer pays fringe benefits tax; reportable fringe benefits appear on your income statement and count for some income tests.
- **Novated lease**: A three-way car finance arrangement where lease payments come out of pre-tax salary. It reduces taxable income but can attract fringe benefits tax and affects income tests.
- **Working holiday maker**: A visitor on a 417 or 462 visa. Registered employers withhold 15% on the first $45,000 of income; ordinary foreign-resident rates apply above that, and no Medicare levy applies.
- **SAPTO**: The Seniors and Pensioners Tax Offset - reduces or eliminates tax for eligible older Australians, with different thresholds for singles and couples.
- **Employment termination payment (ETP)**: A lump sum paid when employment ends - like unused rostered days off or severance beyond the tax-free redundancy amount. ETPs get concessional tax up to a cap ($270,000 for 2026-27).
- **Genuine redundancy payment**: A payment made because a job ceases to exist. For 2026-27 the tax-free amount is $13,598 plus $6,801 per completed year of service; amounts above that are taxed as an ETP.
- **Long service leave**: Extra paid leave after a long period with one employer - commonly around 2 months after 7 to 10 years, but the rules are set by each state or territory, not the NES.
- **Pay period**: The span of time a payslip covers - weekly, fortnightly or monthly. Fair Work requires the payslip to show the period and be issued within one working day of payday.
- **TFN declaration**: The form you complete when starting a job, telling your employer your TFN, residency, whether to apply the tax-free threshold and whether you have a study loan - it drives how much PAYG is withheld.

## Official sources for these figures

- ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026): https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/personal-income-tax-new-tax-cuts-for-every-australian-taxpayer
- Income Tax Rates Act 1986 (legislation.gov.au): https://www.legislation.gov.au/C2004A03348/latest/text
- ATO - Study and training loan repayment thresholds and rates: https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds
- ATO - Super guarantee: https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee
- ATO - Contribution caps: https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps
- ATO - Payday Super and the annual maximum contribution base: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super
- ATO - Medicare levy: https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy
- ATO - Medicare levy surcharge income thresholds and rates: https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates
- Fair Work Ombudsman - Pay slips: https://www.fairwork.gov.au/pay-and-wages/paying-wages/pay-slips

Methodology: https://payslip-australia.vercel.app/methodology
Source list: https://payslip-australia.vercel.app/sources
Editorial policy: https://payslip-australia.vercel.app/editorial-policy
Author and reviewer: https://payslip-australia.vercel.app/author/rocco-clayfield
Machine-readable figures page: https://payslip-australia.vercel.app/australian-tax-facts

## Notes and limitations

- Resident tax rates 2026-27: 0% to $18,200; 15% to $45,000 (cut from 16% on 1 July 2026); 30% to $135,000; 37% to $190,000; 45% above.
- Super Guarantee remains at its legislated 12%. From 1 July 2026, Payday Super requires SG to be paid each payday, and the maximum contribution base ($270,830) is now annual rather than quarterly.
- HELP/STSL compulsory repayments use the marginal system: nil up to $69,528, 15c per $1 over $69,528, 17c per $1 over $129,717, and 10% of total repayment income above $186,050.
- The concessional super contributions cap increased to $32,500 for 2026-27.
- A legislated $1,000 standard deduction for work-related expenses applies from the 2026-27 individual return (Treasury Laws Amendment (Tax Reform No. 1) Act 2026): claim a flat $1,000 with no receipts, or itemise if expenses exceed it.
- Medicare levy low-income thresholds shown are the 2025-26 legislated figures; 2026-27 thresholds are set retrospectively at Budget time.
- These are estimates. Employer PAYG withholding uses ATO withholding schedules with rounding and may differ from annual tax.

General information only - not tax, legal, financial or migration advice. Figures are estimates based on published ATO and Fair Work information and may differ from your employer's payroll result or your final assessment.